Public Law 119-100 (06/26/2026)
Subpart B Special Rules
Browse 0 units and 9 sections in Subpart B Special Rules of Title 26.
Sections in Subpart B
§ 410
Minimum participation standards
§ 411
Minimum vesting standards
§ 412
Minimum funding standards
§ 413
Collectively bargained plans, etc.
§ 414
Definitions and special rules
§ 414A
Requirements related to automatic enrollment
§ 415
Limitations on benefits and contribution under qualified plans
§ 416
Special rules for top-heavy plans
§ 417
Definitions and special rules for purposes of minimum survivor annuity requirements